I buy mine at kmart, they are much cheaper then anywhere else. While covering them I pull the wipes out and put them in a sealed bag.
Right now on etsy I sell them for 13, I plan to bump that up to 15 when the market gets a little better. Personally I don't like to make them because I am a perfectionist and every little bump or crinkle bothers me. My sister on the other hand doesn't mind making them so I let her do it.
Here is a photo of one of mine.